Article

IFRS in Focus — Expected credit loss accounting considerations related to COVID-19

31 March 2020

This publication discusses certain key IFRS accounting considerations related to the accounting for expected credit losses (ECL) that may result from the COVID-19 pandemic. The focus of this publication is for lenders and banks though much of it will be applicable to measurement of ECL in industries other than financial services.

IFRS in Focus — Expected credit loss accounting considerations related to COVID-19
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